Sunday, June 29, 2008

Research and Markets : Tesco Plc - SWOT Framework Analysis

Internal factors - The strengths and weaknesses internal to the organization.

External factors - The opportunities and threats presented by the external environment.

The internal factors may be viewed as strengths or weaknesses depending upon their impact on the organizations objectives. What may represent strengths with respect to one objective may be weaknesses for another objective. The factors may include all of the 4Ps; as well as personnel, finance, manufacturing capabilities, and so on. The external factors may include macroeconomic matters, technological change, legislation, and socio-cultural changes, as well as changes in the marketplace or competitive position. The results are often presented in the form of a matrix.

SWOT analysis is just one method of categorization and has its own weaknesses. For example, it may tend to persuade companies to compile lists rather than think about what is really important in achieving objectives. It also presents the resulting lists uncritically and without clear prioritization so that, for example, weak opportunities may appear to balance strong threats.

Content Outline:

A. Executive Summary

B. A Brief Profile of the Company

C. SWOT Framework Analysis

C.1 Strengths to Build Upon

C.2 Weaknesses to Overcome

C.3 Opportunities to Exploit

C.4 Threats to Overcome

D. Glossary of Terms

For more information visit http://www.researchandmarkets.com/reports/c67242

COPYRIGHT 2007 Business Wire
COPYRIGHT 2008 Gale, Cengage Learning

Accounting (ACCT) 451

ACCT  451 course cover


View previous syllabus.

Delivery mode: Individualized study online or
grouped study**

Credits: 3 - Applied Studies

Prerequisite: ACCT 351 and ACCT 352.

Centre: School of Business

ACCT 451 is not available for challenge.

**Note: Students registering in grouped study, or grouped study

Overview

ACCT 451 is designed to cover a selected group of advanced financial accounting topics. More than half of the course is devoted to the related topics of investments in equity securities, business combinations, and the preparation of consolidated financial statements. The remainder of the course covers the translation of foreign currency transactions, the translation of foreign currency financial statements, and accounting for not-for-profit organizations.

ACCT 451 is a three-credit option in Athabasca University's Bachelor of Commerce degree program, as well as in the University Certificate in Advanced Accounting. The course meets the requirements of all three professional accounting bodies in Canada (CA, CGA, CMA) with respect to a course in advanced financial accounting.

The minimum prerequisite for this course is a one-semester course in intermediate accounting (e.g., AU’s ACCT 351). However, it is strongly recommended that you complete a two-semester sequence in intermediate accounting prior to attempting this course (e.g., AU’s ACCT 351 and ACCT 352). While it would be possible to succeed in ACCT 451 without taking both of these courses (or their equivalents), the background they provide could make ACCT 451 much easier to work through.

Outline

Lesson 1: Introduction

Lesson 2: Investments in Equity Securities

Lesson 3: Business Combinations

Lesson 4: Consolidation at Acquisition

Lesson 5: Consolidation Subsequent to Acquisition (No Intercompany Profits)

Lesson 6: Consolidation Subsequent to Acquisition (Including Unrealized Intercompany Profits)

Lesson 7: Interests in Joint Ventures

Lesson 8: Translation of Foreign Currency Transactions

Lesson 9: Translation of Foreign Currency Financial Statements

Lesson 10: Accounting for Not-For-Profit Organizations

Evaluation

Your final grade in this course will be based on four written assignments, a Midterm Examination, and a Final Examination. If you fail to submit an assignment by the end of your contract period, you will receive a grade of zero for that assignment. You must write a midterm and a final examination. You must also achieve an overall course grade of at least a “D” (50 percent) and a grade of at least “D” (50 percent) on each examination. If either examination grade is below “D” (50 percent), you will not receive credit for the course, even in your overall course grade exceeds “D” (50 percent). The weighting of the composite mark is as follows:

Assign
1
Assign
2
Midterm
Exam
Assign
3
Assign
4
Final
Exam
Total
5% 5% 35% 5% 5% 45% 100%

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Note: Students planning to transfer this course to a Professional Accounting designation (i.e., CMA, CGA, CA) are advised that they will be required to achieve a grade higher than the minimum passing grade. See http://business.athabascau.ca/profAcct/ for details.


Organizational Behaviour


View previous syllabus.

Delivery mode: Individualized study online or
grouped study
.**

Credits: 3 - Applied Studies

Prerequisite: None.

Télé-université du Québec equivalency: ADM 1013

Centre: School of Business

Overview

This course was developed and written by Claude Dupuis. Organizational Behaviour 364 introduces the field of organizational behaviour (OB) and provides a foundation for other OB courses offered in the School of Business. It covers a wide breadth of theories and applications dealing with such topics as perception, motivation, decision-making, team dynamics, negotiation, conflict management, leadership, and organizational culture. Nine lessons, covering 14 chapters in the textbook Canadian Organizational Behaviour (6th ed.) by Steven L. McShane, are presented in a logical order to create a sense of progression for the learner. Each lesson builds upon previous lessons, starting at the individual level, then moving on to a team level, and finally adopting an organization-wide level of analysis.

The goal of this course is to help you develop a conceptual understanding of OB theories, while also providing you with skills to put those ideas and theories into practice. Key techniques and processes designed to improve organizational efficiency and effectiveness are fully examined from the perspective of management, workers, and society at large.

Outline

ORGB 364 consists of 9 lessons:

Lesson 1: Introduction to Organizational Behaviour

Lesson 2: Individual Behaviour and Learning

Lesson 3: Emotions and Attitudes

Lesson 4: Motivation and Performance

Lesson 5: Decision-Making

Lesson 6: Team Dynamics and Performance

Lesson 7: Communication and Power

Lesson 8: Negotiation and Leadership

Lesson 9: Organizational Culture

Evaluation

To receive credit for ORGB 364, you must achieve a composite course mark of at least a “D” (50 percent), and a mark of at least “D” (50 percent) on the final examination itself. The weighting of the composite mark is as follows:

Assignment 1 Midterm Exam Assignment 2 Final Exam Total
15% 30% 15% 40% 100%

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Course Materials

Textbook

McShane, S. L. (2006). Canadian organizational behaviour (6th ed.). Toronto: McGraw-Hill Ryerson. ISBN-13: 9780070876941 (ISBN-10: 0070876940)

Marketing (MKTG) 396

MKTG 396 course cover

View previous syllabus.

Delivery mode: Individualized study online or
grouped study.**

Credits: 3 - Applied Studies

Prerequisite: None.

Centre: School of Business

MKTG 396 has a Challenge for Credit option.

**Note: Students registering in grouped study, or grouped study international mode are advised that there may be some differences in the evaluation and course materials information

Overview

MKTG 396 introduces marketing concepts, functions, and institutions. It also examines the influence of marketing on the Canadian economy and on the management of individual organizations. The course includes case studies in marketing—real-life examples of marketing problems—to give students practice in decision making and to improve their communication skills.

Outline

Lesson 1: Marketing—Managing Profitable Customer Relationships

Lesson 2: Company and Marketing Strategy—Partnering to Build Customer Relationships

Lesson 3: Marketing in the Digital Age—Era of Social Responsibility and Ethics

Lesson 4: The Marketing Environment and Managing Marketing Information

Lesson 5: Consumer and Business Markets and Buyer Behaviour

Lesson 6: Market Segmentation, Targeting, and Positioning

Lesson 7: Product, Branding, and Life Cycle Strategies

Lesson 8: Pricing

Lesson 9: Distribution Channels and Supply Chain Management

Lesson 10: Retailing and Wholesaling

Lesson 11: Integrated Marketing Communication Strategy

Lesson 12: Advertising, Sales Promotion, and Public Relations

Lesson 13: Personal Selling and Direct Marketing

Lesson 14: The Global Marketplace

Evaluation

To receive credit for MKTG 396, students must achieve a course composite grade of at least a “D” (50 percent) and a grade of at least 50 percent on the final examination. The weighting of the composite grade is as follows:

Assignment 1 Assignment 2 Assignment 3 Final exam Total
15% 15% 30% 40% 100%

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Note: The final examination for this course must be taken online at an invigilated location. It is your responsibility to ensure a computer with an Internet connection and Internet Explorer 5.0 or higher is available for your use at the invigilation centre.

Course Materials

Textbook

Kotler, P., Armstrong, G., & Cunningham, P. H. (2005). Principles of marketing. (Canadian 6th ed.). Toronto: Pearson Prentice Hall. ISBN 0-13-121619-8

Administration (ADMN) 404

ADMN 404  course cover

View previous syllabus.

Delivery mode: Individualized study online or
grouped study.**

Credits: 3 - Reading course - Applied Studies.

Prerequisite: Professor approval and completion of all other courses in the respective program.

Centre: School of Business

ADMN 404 is not available for challenge.



Overview

ADMN 404 is a three-credit required course in all business degree programs offered at Athabasca University. It is equivalent to a one-semester course at a conventional university.

ADMN 404 is intended to help students integrate the functional expertise they have developed in areas such as accounting, finance, management, marketing, and production. Concepts and tools acquired from these functional areas provide the basis for approaching strategic problems from a holistic perspective.

General managers run businesses. They are responsible for the overall direction and success of their business units in a competitive environment. Therefore, the point of view taken in this course is that of a general manager.

Outline

Lesson 1: The Strategic Management Process

Lesson 2: External Analysis

Lesson 3: Internal Analysis: Competitive Advantage and Functional-Level Strategy

Lesson 4: Business-Level Strategy

Lesson 5: High Technology and Global Strategy

Lesson 6: Corporate-Level Strategy (Part One)

Lesson 7: Corporate Strategy; Diversification, Acquisitions, and Internal New Ventures

Lesson 8: Corporate Governance, Ethics, and Control Systems

Lesson 9: Implementing Strategy in a Single Industry

Lesson 10: Implementing Strategy across Industries and Countries

Evaluation

To receive credit for ADMN 404, you must achieve a grade of “C-” (60 percent) on each of the Midterm and Final Examinations. As well, your combined grade for all evaluation activities must be a “D” (50 percent) or better. The following chart summarizes the evaluation activities for this course.

Assign 1 Assign 2 Assign 3 Mid-term Exam Final Exam Total
16% 17% 17% 25% 25% 100%

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

**Note: The final examination for this course must be taken online at an invigilated location. It is your responsibility to ensure a computer with an Internet connection and Internet Explorer 5.0 or higher is available for your use at the invigilation centre.

Course Materials

Textbook

Hill, C.W.L., and Jones, G.R. (2004). Strategic management: An integrated approach. (6th. ed.). Boston: Houghton Mifflin. ISBN 0-618-49771-4.

Reading File

The print Reading File contains assigned readings from various sources beyond the course textbook.



Accounting (ACCT) 454

View previous syllabus.

Delivery mode: Individualized study online or
grouped study**

Credits: 3 - Applied Studies

Prerequisites: ACCT 355 and MATH 215 or MGSC 301
and MGSC 312.

Centre: School of Business

ACCT 454 is not available for challenge.



Overview

This course provides advanced coverage of accounting concepts and the use of accounting information for managerial decision-making. Lesson 1 provides an overview of the purpose of management accounting as compared with financial accounting, and traces the history of management accounting. It also outlines some of the uses of cost information. Part II of Lesson 1 discusses cost behaviour. Lessons 2 and 3 cover data analysis techniques­linear programming and regression analysis­as well as activity-based cost systems.

Lesson 4 provides a wide-ranging examination of activity­based management, including pricing and profitability analysis and the strategic cost management technique of target costing. Lesson 5 covers decentralization, discussing levels of decentralization and some of the benefits and conflicts it causes. Lesson 6 introduces the balanced scorecard as a total business unit performance measurement platform.

Lesson 7 covers financial measures of performance, including sales, profitability, and productivity variances, and it deals with transfer pricing techniques and issues. Part II of Lesson 7 continues coverage of financial performance measurement, dealing with return on investment and economic value added. Lesson 8 completes the study of the balanced scorecard with a discussion of the customer, internal business processes, and employee perspectives. Lesson 9 considers the role of management accounting in performance evaluation and incentive and compensation, including a discussion of the principal-agent paradigm. Lesson 10 concludes the course with a look at the ethical considerations related to agency theory and control.

Outline

Lesson 1: Management Accounting and Decision Analysis

  • Understanding Management Accounting
  • Understanding Cost Behaviour

Lesson 2: Resource Allocation, Capacity Cost and Assigning Resource Costs

  • Resource Allocation and Capacity Cost
  • Assigning Resource Costs to Production Centers

Lesson 3: Activity-Based Cost Systems and Cost Estimation

  • Activity-Based Costing
  • Cost Estimation and Regression Analysis

Lesson 4: Activity-Based Management and Cost-Based Decision Making

  • Activity-Based Management
  • Cost-Based Decision Making

Lesson 5: Decentralization

Lesson 6: Balanced Scorecard: Measuring Total Business Unit Performance

  • Measuring Total Business Unit Performance

Lesson 7: Financial Measures of Performance, Return On Investment (ROI) and Economic Value Added (EVA)

  • Financial Measure of Performance
  • ROI and EVA

Lesson 8: Nonfinancial Scorecard Perspective

  • Measuring Customer Internal Business Process and Employee Performance

Lesson 9: The Agency Theory Perspective on Managerial Accounting

  • Incentive and Compensation Systems
  • Formal Models in Budgeting and Incentive Contracts

Lesson 10: Ethical Considerations Related to Agency Theory and Control

  • Ethical Considerations

Evaluation

To receive credit for ACCT 454, you must successfully complete three written assignments and a final exam. The weighting of each assignment and the exam is indicated in the chart below. The passing grade for the final exam is “D” (50 percent) . To receive credit for the course, you must pass the final exam and achieve an overall course grade of at least a “D” (50 percent).

Assignment 1 Assignment 2 Assignment 3 Final Exam Total
15% 15% 20% 50% 100%

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Note: Students planning to transfer this course to a Professional Accounting designation (i.e., CMA, CGA, CA) are advised that they will be required to achieve a grade higher than the minimum passing grade. See http://business.athabascau.ca/profAcct/ for details.

Course Materials

Textbook

Kaplan, R. S., & Atkinson, A. A. (1998). Advanced Management Accounting (3rd edition). Upper Saddle River, New Jersey: Prentice Hall, Inc.
ISBN 0-13-262288-2

Other Materials

Students will access all other course materials online.

Software Requirement

Microsoft Office (Excel).

Accounting (ACCT) 356

ACCT 356 introduces strategic concepts and tools that a manager in an organization is likely to find useful. This course focuses on helping students think strategically as they evaluate an organization’s potential and opportunities for change. Thinking strategically involves setting objectives and then aligning what the organization is, or can become in the short run, with the organization’s environment. The information organizations need to monitor, evaluate, and improve strategy is called strategic performance measures. Helping planners identify the nature and scope of strategic performance measures in an organization is a critical role for management accountants.

Outline

Lesson 1: Introduction to Strategy

Lesson 2: Strategy and Competitive Intelligence

Lesson 3: Competitive Analysis Tools—Part 1

Lesson 4: Competitive Analysis Tools—Part 2

Lesson 5: Customer Analysis

Lesson 6: Competitive and Resource Analysis

Lesson 7: Strategic Scans

Lesson 8: Evolutionary Analysis Tools

Lesson 9: Financial Analysis and Budgeting

Lesson 10: Accounting and Strategy

Evaluation

To receive credit for ACCT 356, you must achieve a composite course grade of at least a “D” (50 percent) and a grade of at least 50 percent on the final examination. The weighting of the composite grade is as follows:

Assignment 1 Assignment 2 Final Exam Total
20% 20% 60% 100%

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Note: Students planning to transfer this course to a Professional Accounting designation (i.e., CMA, CGA, CA) are advised that they will be required to achieve a grade higher than the minimum passing grade. See the Professional Accounting Designation Web site for details.

Course Materials

Textbook

Fleisher, C. S., & Benoussan, B. E. (2003). Strategic and competitive analysis: Methods and techniques for analyzing business competition. Upper Saddle River, NJ: Pearson Education. ISBN 0130888524

Other Materials

The course materials also include a reading file. All other course materials will be accessed online.